Occult costs and Agriculture Industry: A study case.

被引:0
作者
de Freitas, Joao Batista [1 ]
de Almeida, Marcio Luiz [2 ]
Costa, Ivani [3 ]
机构
[1] Univ Estado Rio Grande do Norte, UFPB, BR-58055100 Joao Pessoa, Paraiba, Brazil
[2] Univ Fed Paraiba, UFPB, BR-58055100 Joao Pessoa, Paraiba, Brazil
[3] Serv Apoio Micro & Pequenas Empresas Paraiba, UFPB, BR-58055100 Joao Pessoa, Paraiba, Brazil
来源
CUSTOS E AGRONEGOCIO ON LINE | 2008年 / 4卷 / 01期
关键词
Cost Management in Agriculture Industry; occult costs; cost accounting; costs;
D O I
暂无
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
With the increase of necessity to monitoring the essential resources of the enterprise environment across Agricultural Business Management, it is very important to have a general vision of processes and costs of production. In this way identification and influencing of the Occult Costs are a survival requirement, mainly for the changes of the consumers' habits and desires in the market. Thus the Brazilian Agriculture industry is responsible for about 1/3 of the Gross National Product (GNP), represent 37% of the labor force and being responsible for 42% of Brazilian exports. This activity corresponds to the most important sector of our economy. In this context, the present article has as objective to measure the Occult Costs in an Agriculture-industry, " Distillery of alcohol ", based on estimates of employees of the own organization. The results point that the occult costs represent losses to the organization. The reduction of them getting probability of investments, improving financial resources and making possible the attainment of benefits for the customers.
引用
收藏
页码:26 / 45
页数:20
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